THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
-

Body Notification No. F-10-05/ 2015/ CT/ V (08) Dated 23rd February, 2015

In exercise of the powers conferred by Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts the class of registered dealers as specified in column (2) of Schedule below, for the year specified in column (3) , from provisions of the act and rules as specified in column (4), subject to the restriction and conditions specified in column (5) of the said Schedule, namely:-

SCHEDULE

Sr. No.	Class of dealers	Year	Section/Rule from which exemption granted	Restrictions and conditions
(1)	(2)	(3)	(4)	(5)
1	Registered dealer under the Chhattisgarh Value Added Tax Act, 2005, whose annual turnover does not exceed Rs.60 lac	Financial year 2014-15	Clause (a) of sub-Section (2) of section 10	(1) When the dealer specified in column (2) opts for composition in lieu of tax payable upto 31.03.2015
2	Registered dealer under the Chhattisgarh Value Added Tax Act, 2005, whose annual turnover does not exceed Rs.60 lac	Financial year 2014-15	sub-rule (10) of rule 8	When the dealer specified in column (2) has paid lumpsum amount (compsition money) in lieu of tax payable upto 30.04.2015

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Special Secretary